Opinion
21559-21
11-15-2022
CHRISTOPHER JOSEPH SMITH & TONYA L. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Judge
On November 3, 2022, the Court filed respondent's Motion to Dismiss for Lack of Jurisdiction as to Tonya L. Smith upon the ground that no notice of deficiency authorized by I.R.C. § 6212 was mailed to petitioner Tonya L. Smith with respect to 2018. Petitioners have no objection to the motion. Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted, and this case is dismissed for lack of jurisdiction as to petitioner Tonya L. Smith. It is further
ORDERED that the caption of this case is amended to read, "Christopher Joseph Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent".